Pengaruh Gross Profit, Income From Operations, Net Profit, dan Perubahan Piutang dalam Predicting Future Cash Flow pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2018-2022

Abstract

This study aims to determine the effect of the gross profit, income from operations, net profit, and change in receivables in predicting future cash flow in manufacturing companies on the Indonesian Stock Exchange in 2018-2022. Through this research, it can be seen that which profit concept is the best in predicting future cash flow in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study took a sample of 10 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. The type of data used is secondary data where the data source is the company's financial statements for the 2018-2022 period. The analytical method used is a panel data regression analysis model which was carried out with the help of the Eviews version 12 program. The results show that gross profit, net profit partially have a positive and significant effect, while the income from operations and change in receivables have a negative and significant effect. Gross profit, income from operations, net profit and change in receivables have a positive and significant effect on predicting future cash flow in manufacturing companies listed on the Indonesia Stock Exchange (IDX).